"In various older studies, Microsoft and some analysts claimed Linux has a higher total cost of ownership than Windows. They attributed the difference mainly to higher system management costs, and concluded that the higher TCO outweighed the much lower license and acquisition costs for Linux. However, in a new study of over 200 Linux enterprises, Enterprise Management Associates found that this perception is no longer accurate. Sophisticated management tools now allow Linux management to be fast, effective, and inexpensive. With far lower acquisition costs, Linux is now a cost-effective alternative to Windows. EMA analyzed the cost factors cited in previous studies and found the following results." Please note that this study was sponsered by OSDL, so take out your salt while reading this.